Orissa HC Stays Consolidated SCN Issued Under GST Act for Multiple Assessment years

Dilip Kumar Swain Vs. Deputy Director, DGGI, BBSR and others (Orissa High Court)

In Dilip Kumar Swain vs. Deputy Director, the Orissa High Court addressed a challenge to a show cause notice (SCN) issued under Section 74 of the Odisha Goods and Services Tax Act, 2017. The SCN consolidated tax periods from July 2017 to March 2024, prompting the petitioner to argue that such consolidation contravenes the Act’s provisions. Referring to Section 74(10), the petitioner pointed out that the prescribed limitation period for issuing SCNs is five years from the due date of fili

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